Special types of pay

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Services

• Tips at work

  Tips at work do not count towards the National Minimum Wage - tips and tax, what your employer has to do, advice and help, cash in hand payments

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Guidance and regulation

• Check if you need to pay tax when you receive cryptoassets
  • Detailed guide
  • 19 December 2018
  • HM Revenue & Customs

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Policy papers and consultations

• Cryptoasset Reporting Framework and Common Reporting Standard
  • 30 October 2024
  • HM Revenue & Customs
  • Consultation outcome
  • Date closed 29 May 2024

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Organisations

• HM Revenue & Customs
• Department for Business & Trade